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All Journal As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmu Ekonomi dan Bisnis
Desnia, Debora
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Kajian Teoritis: Mendalami Pemahaman Kasus Korupsi pada PT. Asuransi Jiwasraya (PERSERO) dengan Pendekatan Teori Dasar Fraud Nasirwan; Desnia, Debora; Putri, Naswa Aprillia; Wahyuni, Siti Sri
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/stdxte36

Abstract

This journal discusses the analysis of corruption cases at PT. Asuransi Jiwasraya (Persero) using a basic fraud theory approach. Jiwasraya, as a well-known insurance company in Indonesia, faced a major scandal related to finance and management. This research delves deeper into the case with a focus on the impacts of fraud both financially and non-financially. In this analysis, the author explores the causes and consequences of corruption practices that occurred in Jiwasraya. The basic fraud theory approach is utilized to understand how fraud can occur and its impacts on the company and society. The findings of this research provide insights into preventive measures that insurance companies and regulators can take to avoid similar scandals in the future. Additionally, this research also raises questions about supervision and legal responsibilities related to this case.    
Analisis Rasio Keuangan pada Perusahaan Sektor Properti dan Real Estate di Bursa Efek Indonesia Tahun 2024 Desnia, Debora; Muffti, Wahyu; Rizal, Muhammad
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v4i1.315

Abstract

This study aims to analyze the financial performance of property and real estate sector companies listed on the Indonesia Stock Exchange in 2024 using four main financial ratios, namely Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Total Asset Turnover (TATO). The study employs a descriptive quantitative approach using secondary data obtained from the financial statements of 92 companies published on the official website of the Indonesia Stock Exchange. The results show that the average CR of 7.86 indicates a high but uneven level of liquidity, the average DER of 0.79 reflects a relatively healthy capital structure, the average ROA of 0.02 indicates low profitability, and the average TATO of 0.15 suggests that asset utilization efficiency still needs improvement. There is a significant disparity in financial performance among companies within this sector
Co-Authors Muffti, Wahyu MUHAMMAD RIZAL Nasirwan Nasirwan Putri, Naswa Aprillia Wahyuni, Siti Sri